When an executor, administrator, trustee, or guardian has paid and delivered over to the persons entitled to it the money or other property in his or her hands as required by a decree of the Probate Division of the Superior Court, he or she may perpetuate the evidence thereof by presenting to the court within one year after the decree is made or within a time thereafter that the court allows, an account of the payment or the delivery over of the property. If it is proved to the satisfaction of the court and verified by the oath of the accountant, the account shall be allowed as his or her final discharge and ordered to be recorded. The discharge shall forever exonerate the accountant and his or her sureties from liability under the decree, unless his or her account is impeached for fraud or manifest error. (Amended 2009, No. 154 (Adj. Sess.), § 238a, eff. Feb. 1, 2011; 2017, No. 195 (Adj. Sess.), § 13.)